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Structure

The Economic-Administrative Bodies of the State Tax Administration are:

  • The Central Economic and Administrative Tribunal (TEAC), based in Madrid, extends its powers to the entire national territory.
  • The Regional Economic and Administrative Courts (RCT) with competences related to the territorial scope of the Autonomous Community in which they are located. There are seventeen.
    • TEAR from Andalusia, based in Seville
    • TEAR de Aragón, based in Zaragoza
    • TEAR of the Principality of Asturias, based in Oviedo
    • TEAR of the Balearic Islands, based in Palma de Mallorca
    • TEAR of the Canary Islands, based in Las Palmas de Gran Canaria
    • TEAR of Cantabria, based in Santander
    • TEAR from Castilla-La Mancha, based in Toledo
    • TEAR from Castilla y León, based in Valladolid
    • TEAR from Catalonia, based in Barcelona
    • TEAR from Extremadura, based in Badajoz
    • TEAR of Galicia, based in A Coruña
    •  TEAR of Madrid, based in Madrid
    • TEAR of the Region of Murcia, based in Murcia
    • TEAR of Navarra, based in Pamplona
    • TEAR Basque Country, based in Bilbao
    • TEAR of La Rioja, based in Logroño
    • TEAR of the Valencian Community, based in Valencia
  • In some TEs there are Deconcentrated Rooms, with competencies related to a smaller territorial scope. They are as follows:
    • Deconcentrated Room of Granada (within the TEAR of Andalusia), with competence over the provinces of Almería, Granada and Jaén.
    • Deconcentrated room of Málaga (within the TEAR of Andalusia), with competence over the province of Málaga.
    • Deconcentrated Room of Santa Cruz de Tenerife (within the TEAR of the Canary Islands), with competence over the province of Santa Cruz de Tenerife.
    • Sala Desconcentrada de Burgos (within the TEAR of Castilla y León), with competence over the provinces of Ávila, Burgos, Segovia and Soria.
  • The Local Economic-Administrative Courts (TEAL) with jurisdiction over the territory of the city with Statute of Autonomy where they have their seat. There are two.
    • TEAL de Ceuta, based in Ceuta
    • TEAL de Melilla, based in Melilla
  • The Special Chamber for the Unification of Doctrine, which resolves the extraordinary appeal for the unification of doctrine, is also regarded as an economic-administrative body.

Within the economic-administrative organization there are also Provincial and Local Units, although they do not consider the economic-administrative bodies strictly speaking. The Provincial Units shall have competence over the territory of the respective province or the part of the territory in which the competence of the relevant Local Unit is not extended. The existence of both the Provincial and Local Units is justified in order to make it easier for citizens to lodge complaints with greater proximity in their geographical scope, as well as the communication thereof with the corresponding TEAR or Deconcentrated Room for their final resolution.

  • The Provincial Dependencies, located in each provincial capital of the territorial scope of each Regional Economic-Administrative Tribunal, which is not the seat of the respective Tribunal or its Deconcentrated Chambers.
  • The Local Units, which will be located in the following cities:
    • Cartagena, whose territorial scope will coincide with that of the AEAT Delegation in Cartagena.
    • Gijón, whose territorial scope will coincide with that of the AEAT Delegation of Gijón.
    • Jerez de la Frontera, whose territorial scope will coincide with that of the AEAT Delegation of Jerez de la Frontera and those of the AEAT Administrations of El Puerto de Santa María, Sanlúcar de Barrameda and Ubrique.
    • Vigo, whose territorial scope will coincide with that of the AEAT Delegation of Vigo.

The structure of the Economic-Administrative Tribunals, in addition to the Special Chamber for the Unification of Doctrine, is summarized as follows:

  • 1 Central Economic and Administrative Tribunal
  • 17 Regional Economic and Administrative Courts
  •  2 Local Economic and Administrative Courts
  • 4 Deconcentrated romos
  • 29 Provincial Units
  • 4 Local Units

Please refer to the detailed information of the offices by clicking on the link of the structure of the Administrative Economic Courts.